Are assisted living expenses deductible on Sch A? These are expenses for Level 1-4 care, monthly rent/housing, drugs, extra room cleaning. He cannot live independently.

[cornyb4]

Is he allowed to deduct the living/food expenses portion of the bill?

[xmasbaby0]

The care facility should be able to provide you with a breakdown of which components of the care are "medical" and which are not--like food.  

MEDICAL EXPENSES

The medical expense deduction has to meet a rather large threshold before it can affect your return. The amount of medical (including dental, vision, etc.)  expenses that will count toward itemization is the amount that is OVER 7.5% of your adjusted gross income. You should only enter the amount that you paid in 2024—do not include any amounts that were covered by insurance or that are still outstanding.  Of course, your medical expenses plus your other itemized deductions still have to exceed your standard deduction before you will see a difference in your tax due or refund.

To enter your medical expenses go to Federal>Deductions and Credits>Medical>Medical Expenses

2024 STANDARD DEDUCTION AMOUNTS

SINGLE $14,600    (65 or older/legally blind + $1950)

MARRIED FILING SEPARATELY            $14,600    (65 or older/legally blind + $1550)

MARRIED FILING JOINTLY $29,200    (65 or older/legally blind + $1550)

HEAD OF HOUSEHOLD $21,900    (65 or older/legally blind + $1950)

[SabrinaD2]

Yes, assisted living expenses can be deductible on Schedule A, but it depends on certain conditions. Here are the key points:

• If you, your spouse, or your dependent is in a nursing home primarily for medical care, then the nursing home cost not compensated for by insurance or otherwise (including meals and lodging) is deductible as a medical expense.
• The individual must be considered chronically ill, meaning a doctor has certified that they cannot perform at least two activities of daily living (ADLs) or require supervision due to cognitive impairment.
• Care Plan: The care must be provided according to a plan of care prescribed by a licensed health care provider
• You can only deduct the total medical expenses that exceed 7.5% of your adjusted gross income (AGI). For example, if your AGI is $50,000, you can only deduct the portion of your medical expenses that exceeds $3,750
• If you pay these expenses for a family member, they’re only deductible if you claim them as a dependent.
• If other people help you pay for this family member’s expenses, you can form a mutual support group.

Here's how to enter your medical expenses in TurboTax:

1. Open or continue your return. Be sure you are logged in for link below to work.
2. Navigate to the Schedule A section:
   • TurboTax Online/Mobile: Go to Schedule A.

[Edited 03/04/2025|6:51 pm, PST] @cornyb4